Part 9Pension income
Chapter 2Tax on pension income
568Person liable for tax
For the provision identifying which person is liable for any tax charged under this Part on a pension, annuity or other item of pension income, see Chapters 3 to F115A.
For the provision identifying which person is liable for any tax charged under this Part on a pension, annuity or other item of pension income, see Chapters 3 to F115A.